12<\/strong>. in the third year the year of tithing<\/em> ] See on Deu 14:28<\/span>; the two phrases are in apposition. For the latter LXX reads the second tithing<\/em> ( ), a reading which even after the vocalic changes which it involves in the Heb. results in an impossible construction. It is due to an attempt to accommodate D’s arrangement for the third year’s tithe to the later practice.<\/p>\n then thou shalt give it<\/em> ] Rather, and thou hast given it<\/strong>; the apodosis does not commence till the next v<\/em>.<\/p>\n Levite<\/em>, etc.] See on Deu 14:29<\/span>.<\/p>\n 12 15. The Triennial Distribution of Tithes<\/p>\n When the tithe of the third year is complete and given to the local poor then the giver shall attest before God that it has all been given and that he has not broken any of the relevant laws, and shall pray for a blessing on Israel. The apodosis of the sentence does not begin till Deu 26:13<\/em><\/span>. For the contents see on Deu 14:28<\/span> f. and Add. Note there.<\/p>\n See the marginal reference to Numbers and note. A strict fulfillment of the onerous and complicated tithe obligations was a leading part of the righteousness of the Pharisees: compare Mat 23:23<\/span>.<\/P> <\/p>\n Verse 12<\/span>. The third year<\/B><\/I>, which is <\/B>the year of tithing<\/B><\/I>] This is supposed to mean the third year of the seventh or Sabbatical year, in which the tenths<\/I> were to be given to the poor. See the law, De 14:28<\/span>. But from the letter in both these places it would appear that the tithe was for the Levites, and that this tithe was drawn only once in three years.<\/P> <\/p>\n Of <\/P> the tithes, <\/B>See Poole on “Deu 14:28<\/span>“. The year of tithing<\/I>, Heb. the year of that tithe<\/I>; so called, either, <\/P> 1. Because these tithes were gathered only in that year. Or rather, <\/P> 2. Because then only they were so bestowed or used; and whereas these second tithes for two years together were eaten only by the owners and Levites, and that in Jerusalem, in the third year they were eaten also by the strangers, fatherless, and widows, and that in their own dwellings. The LXX. join these words with the following, and for shemath, the year<\/I>, read shenith, the second<\/I>, and take vau<\/I> for redundant, as sometimes it is, and read the place thus, The second tithe thou shalt give to the Levite<\/I>, &c. <\/P> <\/p>\n 12-15. When thou hast made an end oftithing all the tithes of thine increase the third year<\/B>Amongthe Hebrews there were two tithings. The first was appropriated tothe Levites (Nu 18:21<\/span>). Thesecond, being the tenth of what remained, was brought to Jerusalem inkind; or it was converted into money, and the owner, on arriving inthe capital, purchased sheep, bread, and oil (Deu 14:22<\/span>;Deu 14:23<\/span>). This was done for twoconsecutive years. But this second tithing was eaten at home, and thethird year distributed among the poor of the place (Deu 14:28<\/span>;Deu 14:29<\/span>).<\/P><\/p>\n When thou hast made an end of tithing all the tithes of thine increase<\/strong>,…. Which, according to Maimonides k, is to be understood of the feast, in which all tithes are finished, which is the feast of the passover:<\/p>\n the third year, [which is] the year of tithing<\/strong>; that is, the third from every seventh, when the land lay fallow. Every year a tithe was paid to the Levites; and besides that a second tithe, which was carried to Jerusalem and eaten there; and every third year it was eaten at home, in their towns and cities in the country instead of it, with the Levite, poor and stranger, and was called the poor’s tithe; and hence the Targum of Jonathan here calls this year the year of the poor’s tithe, as was also the sixth year, and was reckoned not complete till the passover in the following year, as the Jewish writers l say:<\/p>\n and hath given it unto the Levite, the stranger, the fatherless, and the widow<\/strong>; that is, the poor’s tithe of the third year, which these were to eat of with the owner, De 14:28<\/span>; though the Jews commonly distinguish the Levite from the rest, and suppose that both first and second tithes are meant, the one to be given to the former, and the other to the latter; so the Targum of Jonathan and Jarchi:<\/p>\n that they may eat within thy gates, and be filled<\/strong>: for this was a considerable entertainment, a sort of a feast, a full meal, however; hence it is concluded, as Jarchi says, that they did not give less of corn to a poor man than half a kab of wheat, which was above three pints.<\/p>\n k In Misn. Maaser Sheni, c. 5. sect. 6. l Misn. ib. & Maimon. & Bartenora in ib.<\/p>\n The delivery of the tithes, like the presentation of the first-fruits, was also to be sanctified by prayer before the Lord. It is true that only a prayer after taking the second tithe in the third year is commanded here; but that is simply because this tithe was appropriated everywhere throughout the land to festal meals for the poor and destitute (Deu 14:28<\/span>), when prayer before the Lord would not follow per analogiam<\/em> from the previous injunction concerning the presentation of first-fruits, as it would in the case of the tithes with which sacrificial meals were prepared at the sanctuary (Deu 14:22<\/span>.). is the infinitive Hiphil for , as in Neh 10:39<\/span> (on this form, vid., Ges.<\/em> 53, 3 Anm. 2 and 7, and Ew. 131, b<\/em>. and 244, b<\/em>.). “Saying before the Lord” does not denote prayer in the sanctuary (at the tabernacle), but, as in Gen 27:7<\/span>, simply prayer before God the omnipresent One, who is enthroned in heaven (Deu 26:15<\/span>), and blesses His people from above from His holy habitation. The declaration of having fulfilled the commandments of God refers primarily to the directions concerning the tithes, and was such a rendering of an account as springs from the consciousness that a man very easily transgresses the commandments of God, and has nothing in common with the blindness of pharisaic self-righteousness “ I have cleaned out the holy out of my house:<\/em> ” the holy is that which is sanctified to God, that which belongs to the Lord and His servants, as in Lev 21:22<\/span>. signifies not only to remove, but to clean out, wipe out. That which was sanctified to God appeared as a debt, which was to be wiped out of a man’s house ( Schultz<\/em>).<\/p>\n Appropriation of Tithes.<\/SPAN><\/SPAN><\/I><\/span><\/P> <\/TD> B. C.<\/SPAN><\/SPAN><\/SPAN><\/SPAN><\/SPAN> 1451.<\/SPAN><\/SPAN><\/SPAN><\/SPAN><\/SPAN><\/FONT><\/P> <\/TD> <\/TR> <\/TABLE> 12 When thou hast made an end of tithing all the tithes of thine increase the third year, which is<\/I> the year of tithing, and hast given it<\/I> unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled; 13 Then thou shalt say before the LORD<\/B> thy God, I have brought away the hallowed things out of mine<\/I> house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them:<\/I> 14 I have not eaten thereof in my mourning, neither have I taken away ought<\/I> thereof for any<\/I> unclean use,<\/I> nor given ought<\/I> thereof for the dead: but<\/I> I have hearkened to the voice of the LORD<\/B> my God, and<\/I> have done according to all that thou hast commanded me. 15 Look down from thy holy habitation, from heaven, and bless thy people Israel, and the land which thou hast given us, as thou swarest unto our fathers, a land that floweth with milk and honey.<\/P> Concerning the disposal of their tithe the third year we had the law before, Deu 14:28<\/span>; Deu 14:29<\/span>. The second tithe, which in the other two years was to be spent in extraordinaries at the feasts, was to be spent the third year at home, in entertaining the poor. Now because this was done from under the eye of the priests, and a great confidence was put in the people’s honesty, that they would dispose of it according to the law, to the Levite, the stranger, and the fatherless<\/I> (v.<\/I><\/span> 12<\/span>), it is therefore required that when at the next feast after they appeared before the Lord<\/I> they should there testify (as it were) upon oath, in a religious manner, that they had fully administered, and been true to their trust.<\/P> I. They must make a solemn protestation to this purport, Deu 26:13<\/span>; Deu 26:14<\/span>. 1. That no hallowed things were hoarded up: “I have brought them away out of my house,<\/I> nothing now remains there but my own part.” 2. That the poor, and particularly poor ministers, poor strangers, and poor widows, had had their part according to the commandment. It is fit that God, who by his providence gives us all we have, should by his law direct the using of it, and, though we are not now under such particular appropriations of our revenue as they then were, yet, in general, we are commanded to give alms of such things as we have; and then, and not otherwise, all things are clean to us. Then<\/I> we may take the comfort of our enjoyments, when God has thus had his dues out of them. This is a commandment which must not be transgressed, no, not with an excuse of its being forgotten, v.<\/I><\/span> 13<\/span>. 3. That none of this tithe had been misapplied to any common use, much less to any ill use. This seems to refer to the tithe of the other two years, which was to be eaten by the owners themselves; they must profess, (1.) That they had not eaten of it in their mourning, when, by their mourning for the dead, they were commonly unclean; or they had not eaten of it grudgingly, as those that all their days eat in darkness. (2.) That they had not sacrilegiously alienated it to any common use, for it was not their own. And, (3.) That they had not given it for the dead, for the honour of their dead gods, or in hope of making it beneficial to their dead friends. Now the obliging of them to make this solemn protestation at the three years’ end would be an obligation upon them to deal faithfully, knowing that they must be called upon thus to purge themselves. It is our wisdom to keep conscience clear at all times, that when we come to give up our account we may lift up our face without spot. The Jews say that this protestation of their integrity was to be made with a low voice, because it looked like a self-commendation, but that the foregoing confession of God’s goodness was to be made with a loud voice to his glory. He that durst not make this protestation must bring his trespass-offering,<\/I> Lev. v. 15<\/I><\/span>.<\/P> II. To this solemn protestation they must add a solemn prayer<\/I> (v.<\/I><\/span> 15<\/span>), not particularly for themselves, but for God’s people Israel;<\/I> for in the common peace and prosperity every particular person prospers and has peace. We must learn hence to be public-spirited in prayer, and to wrestle with God for blessings for the land and nation, our English Israel, and for the universal church, which we are directed to have an eye to in our prayers, as the Israel of God,<\/I> Gal. vi. 16<\/I><\/span>. In this prayer we are taught, 1. To look up to God as in a holy habitation, and thence to infer that holiness becomes his house, and that he will be sanctified in those that are about him. 2. To depend upon the favour of God, and his gracious cognizance, as sufficient to make us and our people happy. 3. To reckon it wonderful condescension in God to case an eye even upon so great and honourable a body as Israel was. It is looking down. 4. To be earnest with God for a blessing upon his people Israel, and upon the land which he has given us.<\/I> For how should the earth yield its increase, or, if it does, what comfort can we take in it, unless therewith God, even our own God, gives us his blessing?<\/I> Ps. lxvii. 6<\/I><\/span>.<\/P> <\/p>\n Verses 12-15:<\/strong><\/p>\n For the “third year,” the “year of tithing,” see Deu 14:28-29<\/span>.<\/p>\n “Say before the Lord,” that is, to address Him as present, reading to hear. It does not necessarily demand that one be physically present at the sanctuary before the altar.<\/p>\n “I have not transgressed,” affirmation that one has not neglected his duties in bringing the tithes to the sanctuary, as the Law prescribed, Le 27; 30-33; Numbers 20-32.<\/p>\n “In my mourning,” literally, “while ceremonially unclean,” see Lev 7:20<\/span>; Lev 21:1-8<\/span>, due to death in the family.<\/p>\n The offerer affirmed that he had not taken any part of the tithe for his own personal use, or while ceremonially unclean, Lev 22:23<\/span>.<\/p>\n Verse 15 is a prayer for Jehovah’s blessings upon Israel, because of the ceremonial cleanness and the legal obedience of the people of the Land. This is a reminder that a nation is clean and upright before God only as its citizens are clean and upright before Him.<\/p>\n <\/strong><\/p>\n 12. When thou hast made an end of tithing. In this passage Moses urgently stimulates them to offer the tithes willingly and abundantly, by placing God, as it were, before their eyes, as if they paid them into his hand: for a solemn protestation is enjoined, in which they condemn themselves as guilty before God, if they have not faithfully paid the tax imposed upon them; but they pray for grace and peace if they have honestly discharged their duty. For nothing can be more awakening to men, than when (219) God is introduced as the judge of any particular matter. This is the reason why he commands them to protest in God’s sight that they have obeyed His ordinance in the payment of their tithes. To separate, or “bring away out of the house,” is equivalent to their being conscious of no fraud in withholding from God what was His; and thus that they were guiltless of sacrilege, since they had not diverted anything holy to their private use. What follows, “I have not transgressed thy commandments, neither have I forgotten them,” must only be referred to the matter in hand; for it would have been too great an act of temerity and arrogance in them, to have boasted that they had kept and fulfilled the Law in every part and parcel. Still this manner of speaking signifies desire rather than perfection; as if they had said, that it was the full purpose of their minds to obey God’s precepts. We must remember, however, what I have said, that this properly refers to the legal ceremonies. With the same meaning it is soon after said, “I have done according to all that thou hast commanded me:” for if they had gloried in their perfection, they had no need of sacrifices, or other means of purification. But as I have just said, God only invites them to examine themselves, (220) so that they may in sincerity of heart call upon Him as the witness of their piety. <\/p>\n (219) “ Il n’y a rien qui esveille mieux les hommes, et les touche plus au vif, que quand Dieu leur est amend et produit pour juge, et qu’ilsont adjournez comme en sa presence :” there is nothing which awakens men more, or touches them more on the quick, than when God is brought forward and produced as their Judge, and when they are summoned as it were into His presence. — Fr. <\/p>\n (220) The Fr. gives a different turn to this, “ seulement Dieu les a voulu aussi examiner, en les faisant tesmoins et juges de leur syncerite et rondeur :” God only wished them also to make an examination, calling themselves as witnesses of their own sincerity and integrity. <\/p>\n (3) TITHES OF THE THIRD YEAR (Deu. 26:12-15<\/span>)<\/p>\n 12 When thou hast made an end of tithing all the tithe of thine increase in the third year, which is the year of tithing, then thou shalt give it unto the Levite, to the sojourner, to the fatherless, and to the widow, that they may eat within thy gates, and be filled. 13 And thou shalt say before Jehovah thy God, I have put away the hallowed things out of my house, and also have given them unto the Levite, and unto the sojourner, to the fatherless, and to the widow, according to all thy commandment which thou hast commanded me: I have not transgressed any of thy commandments, neither have I forgotten them: 14 I have not eaten thereof in my mourning, neither have I put away thereof, being unclean, nor given thereof for the dead: I have hearkened to the voice of Jehovah my God; I have done according to all that thou has commanded me. 15 Look down from thy holy habitation, from heaven, and bless thy people Israel, and the ground which thou hast given us, as thou swarest unto our fathers, a land flowing with milk and honey.<\/p>\n THOUGHT QUESTIONS 26:1215<\/p>\n 456.<\/p>\n Why call the third year the year of tithing?<\/p>\n 457.<\/p>\n Please notice those who were to benefit by the tithe. Who fits these categories now?<\/p>\n 458.<\/p>\n What is meant by the expression, I have put away the hallowed things out of my house?<\/p>\n 459.<\/p>\n Why would anyone be tempted to eat of the Lords tithe during the time of mourning?<\/p>\n 460.<\/p>\n Explain: given thereof for the dead.<\/p>\n 461.<\/p>\n Gods blessing and approval is here directly related to the proper use of money. Is it yet true?<\/p>\n AMPLIFIED TRANSLATION 26:1215<\/p>\n 12 When you have finished paying all the tithe of your produce the third year, which is the year of tithing, and have given it to the Levite, the stranger and the sojourner, the fatherless, and to the widow, that they may eat within your towns and be filled. COMMENT 26:1215<\/p>\n This passage is an expansion of the one formerly given in Deu. 14:28-29<\/span>. See notes there, and also on Deu. 14:22-27<\/span>, all in lesson 12.<\/p>\n AND THOU SHALT SAY BEFORE JEHOVAH THY GOD (Deu. 26:13<\/span>)The head of the household makes a solemn declaration that he has discharged his tithing responsibilities faithfully and conscientiously. It may also have been made at the sanctuary before the priest (cf. Deu. 26:3<\/span>; Deu. 26:5<\/span>), though before Jehovah (Deu. 26:13<\/span>) may also refer to what one does in his own house (Gen. 27:7<\/span>).<\/p>\n I HAVE PUT AWAY THE HALLOWED THINGS OUT OF MY HOUSE (Deu. 26:13<\/span>)That is, the things which had been designated for God in the tithe had not been kept in his house. Jesus said Render . . . unto God the things that are Godsa concept of both testaments.<\/p>\n Dr. Thomson[44] gives us a helpful statement here. Remarking on Deu. 26:14<\/span> he says, . . . this passage is made sufficiently plain by an acquaintance with modern [he wrote in the mid-nineteenth century] funeral customs. What you have just read is part of that protestation which the devout Jew was required to make at the close of the third year, which is the year of tithing. He was to come before the Lord and say I have brought away the hallowed things out of my house, and also have given them unto the Levite and unto the stranger, to the fatherless and to the widow, according to all thy commandments. I have not eaten thereof in my mourning, neither have I taken away ought thereof for any unclean use, nor given ought thereof for the dead. This was the strongest possible protestation that he had dealt faithfully in the matter of tithing and consecrated things, and in charities to the poor. He had not allowed himself to divert anything to other uses, not even by the most pressing and unforseen emergencies. It is here assumed, or rather implied, that times of mourning for the dead were expensive, and also that the stern law of custom obliged the bereaved to defray those expenses, however onerous. The same thing lies at the basis of that excuse for not following our SaviourSuffer me first to go and bury my father; a duty which must take precedence of all others. Such it was among most ancient nations, and such is the public sentiment at this day. Moreover, funerals are now ruinously expensive. Crowds of relatives, friends, and acquaintances assemble on these occasions. The largest gatherings ever seen in Lebanon are on these occasions. For all these guests refreshments must be provided, and not a few from a distance tarry all night, and must be entertained . . . In short, many families are reduced to poverty by funerals; and it must have been substantially so in remote ages, for the customs were similar. The temptation, therefore, to devote a part of the tithes, hallowed things, and charities, to defray these enormous, unforseen, providential expenses, would be very urgent; and he who stood faithful at such times might be safely trusted on all other occasions . . . The words nor given ought thereof for the dead, are explained by a curious custom still observed with great care. On certain days after the funeral, large quantities of corn [grain] and other food are cooked in a particular manner, and sent to all the friends, however numerous, in the name of the dead.<\/p>\n [44] The Land and the Book, pp. 104, 105.<\/p>\n Deu. 26:12-15<\/span>. DECLARATION OF THE TITHE.<\/strong><\/p>\n (12) When thou hast made an end.<\/strong>The time fixed for making the confession prescribed in Deu. 26:13-15<\/span>, according to Jewish usage, was the Passover-eve of the fourth year, i.e., the first feast after the completion of the year of tithing. It would seem that something was still to be gathered from the trees after the Feast of Tabernacles, and thus there would still be some produce untithed at that feast in any given year. But the tithe of the third year must be separated to the very last item before the Passover of the fourth.<\/p>\n The third year, which is the year of tithing.<\/strong>See Deu. 14:28-29<\/span>. In the third and sixth years, the second tithe, <\/em>which in other years was eaten by the owners (in kind or value) at Jerusalem, was given to the poor, <\/em>and was called the poors tithe. In Talmudical language, the Maaser ani <\/em>took the place of Maaser shni <\/em>in these years.<\/p>\n Thus the words and hast given it unto the Levite, are applied to the first tithe, <\/em>which was never omitted, and which is prescribed by Numbers 18<\/span>. The words that follow, the stranger, the fatherless, and the widow, are interpreted of the poors tithe. <\/em>The prescribed confession is not to be made until all the tithe <\/em>has been given, both first <\/em>and second, i.e., <\/em>the annual tithe to the Levites, and the second, which was in these years devoted to the poor.<\/p>\n That they may eat within thy gates, and be filled.<\/strong>The quantity with which they were to be satisfied was duly prescribed by the Jewish scribes!<\/p>\n (13) Thou shalt say before the Lord thy God, I have brought away.<\/strong>Literally, I have consumed, <\/em>or burned out. <\/em>It is the same strong word used so frequently in this book for putting away evil, and from which the name Taberah, <\/em>burning, is derived. It is taken by Jewish commentators to include everything that could possibly be required as holy under any law, whether tithe, or firstfruit of trees not yet made common, or anything that from any cause had not been brought to Jerusalem during the three previous years.<\/p>\n I . . . have given . . . unto the Levite (the first tithe), and unto the stranger. . . .<\/strong> (the poors tithe).Rashi.<\/p>\n According to all thy commandments<\/strong>i.e., giving everything in its due order (Rashi). The following words are also taken to refer to the details of the law respecting these matters.<\/p>\n (14) I have not eaten thereof in my mourning.<\/strong>When I was clean and they were unclean, or when they were clean and I was unclean (Rashi). The tomb or presence of a dead body made both persons and things unclean (Numbers 19<\/span>).<\/p>\n Neither have I taken away.<\/strong>Literally, consumed any of them in uncleanness.<\/em><\/p>\n Nor<\/strong> <\/em><\/strong>given ought thereof for <\/strong>(or to) the dead.<\/strong>Rashi explains, to provide for him a coffin or grave-clothes. Another explanation, which is certainly possible, is, I have not made any offering to an idol from them. They joined themselves to Baal-peor, <\/em>and ate the sacrifices of the dead<\/em> (Psa. 106:28<\/span>).<\/p>\n I have hearkened . . . and have done according to all that thou hast commanded me.<\/strong>A claim which might be truly made as to outward observances and requirements. I am therefore the more disposed to take the confession in these verses in its most literal sense, and to limit it to the particular things with which it was connectedthe tithes and offerings.<\/p>\n (15) Look down from thy holy habitation, from heaven.<\/strong>A phrase like this occurs frequently in Solomons prayer; but there is a difference there in the Hebrew, which is less beautiful than in this place. The exact phrase is found in 2Ch. 30:27<\/span>. And in 2Ch. 36:15<\/span>, we have His dwelling-place applied to Jerusalem and the Temple. This suggests that the thought here may be twofold. Look down from the dwelling-place of Thy holiness here below, and not only thence, but from thine own dwelling-place in heaven.<\/p>\n And bless thy people Israel, and the land <\/strong>(literally, the ground<\/em>) <\/em><\/strong>which thou hast given us.<\/strong>We have done what Thou hast decreed for us. Do Thou that which it rests with Thee to do (Rashi).<\/p>\n 12<\/strong>. <\/strong> Tithing all the tithes <\/strong> The presentation of tithes was to be accompanied with thanksgiving and prayer. In the third year the second tithe was to be employed in festal meals for the poor. Comp. Deu 14:28<\/span>. “Since the second tithe did not extend to both flocks and herds it was thrown together with the vegetable portion of the first tithe once in three years. Of this the Levites received their usual share, leaving the entire second tithe for the poor.” CURTISS’S Levitical Priests, <\/em> p. 54.<\/p>\n Special Tithing In The Third Year ( Deu 26:12-15<\/strong><\/span><\/strong> ).<\/strong> <\/p>\n Here they solemnly declare ‘before Yahweh their God’ that they have fulfilled their obligations with regard to the third year tithe. <\/p>\n Analysis in the words of Moses: <\/p>\n When you have made an end of tithing all the tithe of your increase in the third year, which is the year of tithing, then you shall give it to the Levite, to the resident alien, to the fatherless, and to the widow, that they may eat within your gates, and be filled (Deu 26:12<\/span>). <\/p>\n And you shall say before Yahweh your God, “I have put away the hallowed things out of my house, and also have given them to the Levite, and to the resident alien, to the fatherless, and to the widow, according to all your commandment which you have commanded me (Deu 26:13<\/span> a). <\/p>\n “I have not transgressed any of your commandments, nor have I forgotten them. I have not eaten of them in my mourning, nor have I put away of them, being unclean, nor given of them for the dead. I have listened to the voice of Yahweh my God. I have done according to all that you have commanded me” (Deu 26:13-14<\/span>). <\/p>\n “Look down from your holy habitation, from the heavens, and bless your people Israel, and the ground which you have given us, as you swore to our fathers, a land flowing with milk and honey” (Deu 26:15<\/span>). <\/p>\n Note that in ‘a’ they give their third year tithe so that all who are dependent on God’s provision may receive it within their cities and be filled and in the parallel they therefore ask that Yahweh will be equally generous to them. In ‘b’ they declare their positive obedience, to His commandments, and in the parallel declare that they have not disobeyed His commandments or done what is forbidden. <\/p>\n Every third year was to be the year of the third year tithe. <\/p>\n Deu 26:12<\/strong><\/span><\/p>\n <\/strong><\/p>\n ‘<\/strong> When you have made an end of tithing all the tithe of your increase in the third year, which is the year of tithing, then you shall give it to the Levite, to the resident alien, to the fatherless, and to the widow, that they may eat within your gates, and be filled.’ <\/p>\n The setting aside of the tithe (the tenth) was a task to be carried out assiduously, and as, once it was set aside, it belonged to Yahweh and was ‘holy’, it would have to be stored carefully. Indeed if it was left with the tither it would cause the smaller farmer a real problem, both on how to store it and how to distribute it (not all had large barns and plenty of space). And while the larger homesteads might not find providing ‘clean’ storage such a problem, they might have equal problems of distribution. Seen all together the tithe would be considerable. It is quite clear that in fact there was no way in which all the tithes could have been distributed individually to the categories mentioned prior to the family heads going before Yahweh at the feast to make their declaration, unless it was handed over to the Levites. For those who were finally to receive it would not have the means of storing it, and could hardly eat it all at once. And the very task of distribution would be a considerable one. <\/p>\n This was especially so in view of the fact that it was ‘holy’ and would have to be kept in a clean place and only distributed by someone who was ritually clean. It is true that it might have been kept in special store under careful protection so that the Levite, the resident alien, the fatherless and the widow could come knocking on the door when they wanted food. But no woman would want that to happen while her man was away, and not all houses had servants. Indeed a few moments thought demonstrates that in such circumstances the tithe would become a great headache to many. <\/p>\n It is therefore very probable that we are to see ‘give it to the Levite’ as to be taken literally. And this would tie in with what had been done previously when the Levites did receive all the tithes. For the fact is that it is very probable that the Levite would supervise the setting aside and giving of the tithe. In Deu 12:12<\/span>; Deu 12:18<\/span> the Levite is closely connected with the families with whom he feasts before Yahweh, and the emphasis on the fact that they were ‘not to forsake’ the Levite (Deu 12:19<\/span>; Deu 14:27<\/span>) might not have been lest they genuinely overlook him, but may be seen as a reminder of the responsibility they still had towards the Levites as a whole with regard to tithes. They were not to forsake him as the one who supervised the tithes, (as well as partaking of them), by simple refusing to give tithes. In Deu 14:27<\/span> the Levite ‘within their gates’ is not shown as included in the family party, yet he is still to be provided for from the tithes. <\/p>\n Indeed we have here a problem. Here we have the ‘holy’ tithes. But who is going to look after them? Not surely the struggling small farmer, himself finding it difficult to make a living for his family, with a tiny home. And the very fact that this is a three yearly tithe-giving must surely suggest that it was to be stored for use over most of that period, and yet we find the tither solemnly declaring that he no longer has it a few weeks later. A huge bonanza once every three years, followed by a long period of need was hardly the best way to cater for the needy, and hardly fits in with the idea of something that belongs to Yahweh. So who is going to oversee the distribution? <\/p>\n Nor can we doubt that tithing would have to be supervised. Many questions might arise as to what should be tithed, which required an expert answer, and it is doubtful if even Moses and the priests were so trusting that the giving of tithes went totally unsupervised, while God, who finally oversaw matters, knew too well the hearts of men. (Imagine a country where everyone paid 10% tax and everyone had to decide for themselves what the level of their income was that they should apply it to, without any supervision. We can imagine the result. Hidden actual gross national product 200 billion. Declared gross national product 100,000, therefore 10% tax would be ten thousand instead of twenty billion?). The clear answer to all these problems is the Levites. So in our view ‘shall give it to the Levite’, which we always find comes first in the list after the household, means, ‘as the trustee who will ensure that they are also passed on to the resident alien, the fatherless and the widow’. This was almost certainly their main holy occupation that paralleled and finally replaced their duties of bearing the Ark and the tabernacle. <\/p>\n Deu 26:13<\/strong><\/span><\/p>\n ‘<\/strong> And you shall say before Yahweh your God, “I have put away the hallowed things out of my house, and also have given them to the Levite, and to the resident alien, to the fatherless, and to the widow, according to all your commandment which you have commanded me. I have not transgressed any of your commandments, nor have I forgotten them.” <\/p>\n For the tither was to go ‘before Yahweh’, that is, was to go up to the Sanctuary ‘to the door of the tent of meeting’, and there he had to declare that he had put away ‘the hallowed thing’ out of his house, and that none of it was any longer there. Where then had it all gone? ‘To the Levite’ and the others. It is doubtful whether in that time the resident aliens, fatherless and widows were around in such quantities that in a few weeks they could eat ten per cent of the country’s production. Thus it is clear that the vast majority of it went to the Levites, who would then not only partake of it themselves, but would store it in specially arranged clean places from where they would distribute it as needed over the next two or three years. <\/p>\n Deu 26:14<\/strong><\/span><\/p>\n “<\/strong> I have not eaten of them in my mourning, nor have I put away of them, being unclean, nor given of them for the dead. I have listened to the voice of Yahweh my God. I have done according to all that you have commanded me.” <\/p>\n Having solemnly declared that he had dealt rightly with the holy tithe, he then declared what he had not done. Clearly these latter suggestions were seen as dangers which were sufficiently common that they had to be guarded against. <\/p>\n We have to remember in this respect that many of ‘the Israelites’ who were listening to Moses were foreigners from the mixed multitude (Exo 12:38<\/span>), who having been adopted by a tribe, were brought into the covenant at Sinai, and who would be circumcised with all the others at Gilgal (Jos 5:2-9<\/span>). If they had wished, and after the deliverance and Sinai most would surely desire to do so, they had been able to partake of the Passover in the wilderness and once in the land they could also do so if they were among the circumcised (Exo 12:48-49<\/span>; Num 9:14<\/span>). But in spite of this, and there is no reason to doubt their genuineness, some of them had strange ideas. Note Lev 17:7<\/span> where some had been secretly sacrificing to he-goats in the wilderness. And we know that all had been willing to bow down to the molten calf (Exo 32:1-6<\/span>). <\/p>\n What then was being warned against? Eating the holy tithes in mourning, putting them away while unclean, and giving of them ‘for the dead’. The first, eating the holy tithes in mourning, may well refer to wakes (mourning feasts). A house in mourning, along with its inhabitants, was regarded as unclean because of its contact with death. It may well have been felt by some that holy tithes were very suitable for such a purpose, where many guests would gather, among whom might be Levites, the fatherless, widows and resident aliens. What better use than to give them to these latter at the wake? But this was forbidden because mourning was connected with death and some of those present would be unclean through contact with those who had touched the dead. It was not the kind of environment into which to introduce the holy tithes. <\/p>\n “Putting them away while unclean”<\/strong> was a declaration that great care had been taken, both in setting aside the tithes, and once the tithes were set aside for Yahweh, to ensure that they were only handled by people when they were ritually clean. It was a warning of the care that must be taken not to touch them while unclean, something much more difficult for the small farmer than for his larger neighbour who had a wider number of people to call on and better facilities. <\/p>\n “Giving of them for the dead.”<\/strong> This may refer to any number of superstitions connected with the dead. Perhaps some had set the holy tithes on the coffin or body robes that the dead might partake of their holiness. Perhaps some had left them out for the dead or for spirits whom they saw as also ‘holy’. But this would be to defile holy things. There were so many superstitions connected with the dead among so many peoples, no doubt genuinely held, that to identify the source of this one would be totally impossible. Indeed it may be intended to cover a number of superstitions. It would appear that such superstitions might have been fairly common among some Israelites, especially the women who were more prone to such things (it was they who seven hundred years later wept for Tammuz – Eze 8:14<\/span>). So the householder had to be able to swear that the holy tithes had never been used for any purpose connected with the dead while they were in his care. <\/p>\n Deu 26:15<\/strong><\/span><\/p>\n “<\/strong> Look down from your holy habitation, from the heavens, and bless your people Israel, and the ground which you have given us, as you swore to our fathers, a land flowing with milk and honey.” <\/p>\n The declaration then ends in a prayer. At His command they have given liberally to those who were especially dependent on Yahweh, now they come in their dependence seeking His liberality. This prayer makes clear that while Yahweh was seen as dwelling among them in His tabernacle at the place which He had chosen, the Israelites were quite well aware that He also dwelt in ‘the heavens’. This was not to see Him as simply above the clouds, for the sky was also His creation. It was to see Him as beyond the sky, outside the worldly creation, in a place unknown to men where He dwelt with those to whom He had spoken in Gen 1:26<\/span>. Solomon would later call it the heaven of heavens (1Ki 8:27<\/span>). <\/p>\n And each one called on Him in His Heaven, to look down (compare Psa 80:14<\/span>; Psa 85:11<\/span>; Isa 63:15<\/span>) on them and bless His people, and the ground (adamah) which He had given them, a land flowing with milk and honey, just as He had sworn to their fathers. They were crying for the opposite of the curse that had been put on the ground (adamah) in Gen 3:17<\/span>, because this was His land. Rather they wanted Him to bless it (blessing and cursing will shortly contrast with each other. See especially Fuente: The Cambridge Bible for Schools and Colleges<\/b><\/i><\/h4>\n
Fuente: The Cambridge Bible for Schools and Colleges<\/b><\/i><\/h4>\n
Fuente: Albert Barnes’ Notes on the Bible<\/b><\/i><\/h4>\n
Fuente: Adam Clarke’s Commentary and Critical Notes on the Bible<\/b><\/i><\/h4>\n
Fuente: English Annotations on the Holy Bible by Matthew Poole<\/b><\/i><\/h4>\n
Fuente: Jamieson, Fausset and Brown’s Commentary Critical and Explanatory on the Whole Bible <\/b><\/i><\/h4>\n
Fuente: John Gill’s Exposition of the Entire Bible<\/b><\/i><\/h4>\n
Fuente: Keil & Delitzsch Commentary on the Old Testament<\/b><\/i><\/h4>\n
Fuente: Matthew Henry’s Whole Bible Commentary<\/b><\/i><\/h4>\n
Fuente: Garner-Howes Baptist Commentary<\/b><\/i><\/h4>\n
Fuente: Calvin’s Complete Commentary<\/b><\/i><\/h4>\n
13 Then you shall say before the Lord your God, I have brought the hallowed things [the tithe] out of my house, and moreover have given them to the Levite, to the stranger and the sojourner, to the fatherless, and to the widow, according to all your commandments which you have commanded me; I have not transgressed any of your commandments, neither have I forgotten them.
14 I have not eaten of the tithe in my mourning [making the tithe unclean], nor have a handled any of it when I was unclean, or given any of it to the dead; I have hearkened to the voice of the Lord my God, and have done according to all that You have commanded me.
15 Look down from Your holy habitation, from Heaven, and bless Your people Israel, and the land which You have given us, as You swore to our fathers, a land flowing with milk and honey.<\/p>\nFuente: College Press Bible Study Textbook Series<\/b><\/i><\/h4>\n
Fuente: Ellicott’s Commentary for English Readers (Old and New Testaments)<\/b><\/i><\/h4>\n
Fuente: Whedon’s Commentary on the Old and New Testaments<\/b><\/i><\/h4>\n